Grades 6 – 12 Business And Instructional Technology

Curriculum Guides

Guides For Grades 6-8:

Instructional Technology Grade 6 Keyboarding Curriculum Guide

Demonstrate proficiency in the use of computers and applications as well as an understanding of concepts underlying hardware, software, and connectivity.

Learner will:

• type with some facility, demonstrating some memorization of keys
• use proper fingering for all keys, beginning from the home row, maintaining proper posture while using the keyboard
• trouble-shoot simple problems in software

Demonstrate responsible use of technology and an understanding of ethics and safety issues in using electronic media.

Learner will:

• know the basics of good ergonomics

Instructional Technology Grade 7 Computer Exploration Curriculum Guide

Demonstrate proficiency in the use of computers and applications as well as an understanding of concepts underlying hardware, software, and connectivity.

Learner will:

• Continue to address earlier skills as needed
• Use good file management skills
• Use a word processor to edit, copy, move, save, and print text with some formatting (e.g., centering lines, using tabs, forming paragraphs)
• Make back-up copies of files
• Know the common features and uses of desktop publishing software (e.g., documents are created, designed, and formatted for publication; data, graphics, and scanned images can be imported into a document)

Instructional Technology Grade 8 Computer Applications Curriculum Guide

Demonstrate proficiency in the use of computers and applications as well as an understanding of concepts underlying hardware, software, and connectivity.

Learner will:

• Identify various components of a computer system
• Understand concepts of networking
• Use a variety of input devices (e.g., keyboard, scanner, voice/sound recorders, mouse, touch screen)
• Use advanced features and utilities of word processors (e.g., uses clip art, a spell-checker, grammar checker, thesaurus)
• Know the common features and uses of spread sheets
• Use a spreadsheet to update, add, and delete data, and to write and execute valid formulas on data
• Know how formats differ among software applications (e.g., word processing files, spreadsheet files)
• Copy an image from a Web site into a file in a student folder
• Run multiple applications simultaneously, alternating among them

Demonstrate responsible use of technology and an understanding of ethics and safety issues in using electronic media.

Learner will:

• Describe and demonstrate knowledge of the school’s Acceptable Use Policy, and know the consequences of violating that policy
• Recognize examples of copyright violations and computer fraud (e.g., computer hacking, computer piracy, intentional virus setting, invasion of privacy) and possible penalties (e.g., large fines, jail sentences)
• Know how to validate web sites

Demonstrate ability to use technology for research, problem-solving, and communication. Students locate, evaluate, collect, and process information from a variety of electronic sources. Students use telecommunications and other media to interact or collaborate with peers, experts, and other audiences.

Learner will:

• Use effective on-line search strategies (e.g., Boolean searching)
• Communicate their learning with peers and other audiences through multimedia presentation

Guides For Grades 9-12:

CURRICULUM GUIDE

FOR multimedia

The following student objectives meet the standards in the Recommended Instructional Technology Standards in the Massachusetts Frameworks.

Standard #1. The student will demonstrate proficiency in the use of computers and

applications as well as an understanding of concepts underlying hardware,

software, and connectivity.

Standard #2. The student will demonstrate responsible use of technology and have an

understanding of ethics and safety issues in using electronic media.

Standard #3. The student will demonstrate the ability to use technology for

communication and processing information.

Word

• The student will be able to create a document, select and edit text.

• The student will be able to complete basic formatting of characters and utilize various writing tools such as Auto Complete/Auto Correct/Spelling and Grammar Check.

• The student will be able to format margins, paragraphs, tabs and tabbed columns within a document.

• The student will be able to move and copy text as well as finding and replacing text within a document.

• The student will be able to utilize various print options, manipulate page and section breaks, and insert page numbers, headers and footers within a document.

Excel

• The student will be able to create a simple worksheet.

• The student will be able to enhance a simple worksheet using many of the editing features.

• The student will be able to design and print a worksheet.

• The student will be able to copy data and using various features within the toolbar.

• The student will be able to utilize features such as range names and sorting within a spreadsheet.

• The student will be able to utilize the spell check/find/replace and explore options under file management.

PowerPoint

• The student will be able to navigate within a slide presentation, key text on a slide and name and save a presentation.

• The student will be able to make basic edits to a created presentation, use various print options and add headers and footers to a slide show and handouts

• The student will be able to create a presentation from scratch, use the outline pane and embellish text within a presentation.

• The student will be able to customize a presentation by inserting clip art and utilizing graphic options.

• The student will be able to customize presentation using lines, fills and colors.

• The student will be able to customize presentation by manipulating PowerPoint objects.

CURRICULUM GUIDE FOR

MICROSOFT WINDOWS AND WORD

The following student objectives meet the standards in the Recommended Instructional Technology Standards in the Massachusetts Frameworks.

Standard #1. The student will demonstrate proficiency in the use of computers and

applications as well as an understanding of concepts underlying hardware,

software, and connectivity.

Standard #2. The student will demonstrate responsible use of technology and have an

understanding of ethics and safety issues in using electronic media.

Standard #3. The student will demonstrate the ability to use technology for

communication and processing information.

• The student will be able to create a document in Microsoft Word.

• The student will be able to select and edit text within a document.

• The student will be able to format characters within text.

• The student will be able to utilize basic writing tools within Microsoft Word.

• The student will be able to utilize various means of formatting paragraphs.

• The student will be able to modify margins as necessary within a document.

• The student will be able to set, adjust and clear tabs.

• The student will be able to create tabbed columns and sort information within those columns.

• The student will be able to move and copy text utilizing various methods.

• The student will be able to find and replace text within a document.

• The student will be able to modify printing options.

• The student will be able to create printed labels, envelopes and create handouts using e-mail.

• The student will be able to insert and delete hard and soft page breaks within a document.

• The student will be able to insert and delete section breaks within a document.

• The student will be able to control breaks for pages and sections.

• The student will be able to add and modify page numbers.

• The student will be able to incorporate and format headers and footers within a document.

• The student will be able to create, convert, sort, and modify tables.

• The student will be able to create, format, and modify columns.

• The student will be able to apply, create and modify various styles within a document.

• The student will be able to create and modify templates.

• The student will be able to attach documents to templates.

• The student will be able to insert graphics within a document.

• The student will be able to draw, modify and format shapes within a document.

• The student will be able to order, group and align shapes within a document.

• The student will be able to create and initiate a mail merge.

CURRICULUM GUIDE FOR LAW 1

• The student will be able to differentiate ways in which ethical decisions are made, define law and why they are needed and how and why ethics and law do not always coincide.

• The student will be able to identify the major classes of crimes, determine the elements of a crime, the defenses available to defendants and the possible penalties.

• The student will be able to identify problems in society and the laws that relate to property, and minors.

• The student will be able to identify torts, explain negligence, determine how liability applies, differentiate survival and wrongful death statutes and determine remedies for torts.

• The student will be able to define and differentiate between federal and state court systems and explain how jurisdiction applies to each system.

• The student will be able to explain the steps to a civil trial, and summarize disposition of a juvenile.

• The student will be able to explain the rights individuals have when arrested, identify the steps in a criminal trial, and contrast the differences between grand and petit juries.

• The student will be able to list the elements of a contract, name the major classes of contracts, determine the three basic elements of an offer, the requirements of an acceptance, and explain how an offer can come to an end.

• The student will be able to distinguish between unilateral an bilateral mistakes, determine what situations are void due to mistakes, differentiate between fraud and concealment, and distinguish between duress and undue influence.

• The student will be able to explain how contracts with minors differ from contracting with adults and identify other persons other than minors who may disaffirm contracts.

• The student will be able to define consideration, describe types of agreements that do not contain consideration, what is considered adequacy of consideration, special applications of consideration, and enforcing promises.

• The student will be able to determine how illegal agreements come about, determine agreements that are contrary to public policy, and the effect of an illegal agreement.

• The student will be able to determine what contracts must be in writing, explain the parole evidence rule, determine how altering a contract will affect its legality.

• The student will be able to determine when a court can discharge a contract by performance, agreement, and impossibility of performance or operation of law.

• The student will be able to identify and differentiate transfer of rights, duties, novations, and third parties.

• The student will be able to explain what a breach of contract is and the remedies that are available.

• The student will be able to determine when to apply the law of sales under the Uniform Commercial Code, and describe the special rules for the sale of goods.

• The student will be able to discuss enforceable oral contracts, as it pertains to other sales that are governed by UCC rules, the transfer of title and the risk of loss and the remedies for breach of contract.

• The student will be able to recognize the difference between expressed and implied warranties, indicate ways that warranties may be excluded, and when the buyer is to notify of defects.

• The student will be able to identify federal laws that govern unfair and deceptive practices, false advertising, shopping by mail, product liability, and other consumer protection assistance.

• The student will be able to recognize the advantages and disadvantages of financing a car and leasing.

• The student will be able to highlight precautions when buy a new/used car, leasing a car, and the major points of federal consumer protection laws.

• The student will be able to describe the kinds of auto insurance and the need for it.

• The student will be able to discuss what is considered personal property, intellectual property, bailments, and rights and duties of bailments.

• The student will be able to distinguish between the types of good carriers and hotelkeepers.

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CURRICULUM GUIDE FOR LAW II

• The student will be able to describe how an agency works, the types of agents and how agency relationships are created.

• The student will be able to recognize the types of agency authorities, the duties of agent to principal, and the duties of principal to agent, third party liability and the termination of agency relationship.

• The student will be able to describe the relationship between employer and employee, what happens to the relationship as it pertains to termination, and the legislation that affects employment.

• The student will be able to list and explain the major federal laws that regulate employment, worker benefit laws, and those laws that regulate employment opportunities.

• The student will be able to explain the rights and duties involved in a marriage contract, and the requirements and formalities of marriage.

• The student will be able to describe the ways to terminate a marriage, the remedies of the termination and the laws that pertain to issues of a couple.

• The student will be able to define types of tenancies, the remedies for breach of a lease, laws that affect landlords and tenants, and recognize the types of tort liability.

• The student will be able to list the steps in deciding to buy a house, the legal aspects of applying for a mortgage, the limitation of property use, and special types of home ownership.

• The student will be able to understand the types of insurance, and be able to compare and contrast different types of policies.

• The student will be able to distinguish among the various forms of credit, and the laws that pertain to lending.

• The student will be able to identify the kinds of negotiable instruments, the requirements of an instrument, and the delivery of an instrument.

• The student will be able to describe how to open a checking account and depositor rights, write checks, highlight laws regarding availability of funds and electronic banking.

• The student will be able to explain how bearer instruments may be negotiated, kinds of endorsements on instruments, and warranties made on negotiable instruments.

• The student will be able to determine whether a person is a holder in due course, contrast personal defenses with real defenses, explain primary liability and secondary liability, and list the ways in which a negotiable instrument is discharged.

• The student will be able to define what a sole proprietorship, partnerships and limited partnerships are.

• The student will be able to define what a corporation is, how they are set up and the financing of a corporation.

• The student will be able to describe the duties of corporate directors and officers, and rights of shareholders.

• The student will be able to explain the source of the federal governments power to regulate business, outline the major securities regulation, and to determine the differences between merger, consolidation, asset acquisition and stock acquisition.

• The student will be able to describe the three major types of private pension retirement plans, the three major types of government pension plans, and the three major types of individual pension plans and how they affect health care.

• The student will be able to explain who makes a will, the requirements of a will, how a will may be changed or revoked, the carrying out provisions of a will, what happens to someone who does not have a will and the protection of spouse and children after death.

ACCOUNTING I

CURRICULUM GUIDE

• The learner will be able to analyze the effect of business transactions.

• The learner will be able to prepare an income statement, owner’s equity statement, balance sheet and statement of cash flows.

• The learner will be able to define debits and credits and explain how they are used to record businesses transactions.

• The learner will be able to explain what a journal is and how it is used.

• The learner will be able to explain what a ledger is and how it is used.

• The learner will be able to explain what posting is and its effects.

• The learner will be able to prepare a trial balance and explain its purpose.

• The learner will be able to identify the major types of adjusting entries.

• The learner will be able to describe the purpose of an adjusted trial balance.

• The learner will be able to prepare a work sheet. The learner will be able to explain the process of closing the books.

• The learner will be able to recognize the need for preparing correcting entries,

• The learner will be able to identify the sections of a classified balance sheet. The learner will be able to record the entries for sales revenues.

• The learner will be able to state the steps in determining cost of goods sold.

• The learner will be able to identify the features of a net income statement for a merchandising business.

• The learner will be able to describe the nature and purpose of a subsidiary ledger.

• The learner will be able to explain how special journals are used and posted.

• The learner will be able to indicate how a columnar journal is posted.

• The learner will be able to describe the applications of internal control principles to cash receipts disbursements.

• The learner will be able to prepare bank reconciliation

• The learner will be able to describe the entries that increase and decrease accounts receivable.

• The learner will be able to compute interest and due dates of notes receivable and payable.

• The learner will be able to list the features of a perpetual inventory.

• The learner will be able to describe two methods of estimating inventories.

• The learner will be able to determine depreciation using various methods.

• The learner will be able to record the disposition of plant assets.

• The learner will be able to describe the accounting for current and contingent liabilities.

• The learner will be able to compute and record the payroll.

• The learner will be able to identify the characteristics of a partnership.

• The learner will be able to identify the basis for dividing net income or net loss.

• The learner will be able to describe the form and content of partnership papers.

• The learner will be able to prepare entries for a new partner, the withdrawal of a partner, and the liquidation of a partnership.

ACCOUNTING II

CURRICULUM GUIDE

• The learner will be able to identify and discuss the major characteristics of a corporation.

• The learner will be able to differentiate between paid-in-capital and retained earnings.

• The learner will be able to record the issuance of common stock, explain the accounting for treasury stock, and differentiate preferred stock from common stock.

• The learner will be able to prepare a stockholders’ equity section, and compute book value per share.

• The learner will be able to prepare the entries for cash dividends and stock dividends.

• The learner will be able to describe the form and content of corporation income statements.

• The learner will be able to compute earnings per share.

• The learner will be able to explain why bonds are issued.

• The learner will be able to prepare the entries for issuance of bonds and interest expense.

• The learner will be able to describe the entries when bonds are redeemed or converted.

• The learner will be able to indicate the entries for a bond sinking fund.

• The learner will be able to describe the entries for long-term notes payable.

• The learner will be able to explain the entries for debt and stock investments.

• The learner will be able to indicate the primary purpose of the statement of cash flows.

• The learner will be able to distinguish among operating, investing, and financing activities.

• The learner will be able to prepare a statement of cash flows using the indirect method and the direct method.

• The learner will be able to identify the tools of financial statement analysis.

• The learner will be able to explain and describe horizontal and vertical analysis.

• The learner will be able to identify and compute ratios and describe their purpose and use.

• The learner will be able to identify the three broad features of management and features of managerial accounting.

• The learner will be able to describe the three classes of managerial costs and distinguish between product and period costs.

• The learner will be able to indicate how costs of goods manufactured is determined.

• The learner will be able to explain the purposes of cost accounting and explain the nature and importance of a job cost sheet.

• The learner will be able to prepare entries for jobs completed and sold.

• The learner will be able to state the end-of-period procedures in cost accounting.

• The learner will be able to compute the physical units of production, equivalent units of production, and indicate how unit costs are computed.

• The learner will be able to prepare a production cost report and apply end-of-year procedures.

• The learner will be able to distinguish between variable and fixed costs.

• The learner will be able to explain the concept of mixed costs.

• The learner will be able to identify the three ways that the break-even point may be determined.

• The learner will be able to describe the essential features of a cost-volume-profit income statement.

• The learner will be able to state the benefits and essentials of effective budgeting.

• The learner will be able to explain the principal sections of a cash budget.

• The learner will be able to explain the development of flexible budgets and usefulness of flexible budget reports.

• The learner will be able to indicate the formulas for determining direct materials and direct labor variances.

• The learner will be able to state the formulas for determining manufacturing overhead variances.

• The learner will be able to identify the steps in management’s decision making process.

CURRICULUM GUIDE FOR ENTREPRENEURSHIP

The purpose of this course is to prepare our learners for the world of work and a changing economy. We live in a world where “big government” is shrinking, “big business” is restructuring, and the nation’s economy is becoming global. In order for our learners to be adequately prepared for our changing world they need to study our past. They need to learn about different economic systems, study how businesses are run, understand what a global economy is, and understand that our economy in the United States has depended on and continues to depend on the entrepreneur, such as Henry Ford and Bill Gates, in order to maintain a strong and prosperous economy.

· The learner will be able to identify unique characteristics of an entrepreneur and evaluate the degree to which one possesses those characteristics. Source: National Business Education Association standards.

· The learner will be able to develop a marketing plan for an entrepreneurial venture. Source: National Business Education Association standards.

· The learner will be able to apply economic concepts when making decisions for an entrepreneurial venture. Source: National Business Education Association standards.

· The learner will be able to identify and use the necessary financial competencies needed by an entrepreneur. Source: National Business Education Association standards.

· The learner will be able to identify, establish, maintain, and analyze appropriate records to make business decisions. Source: National Business Education Association standards.

· The learner will be able to develop a management plan for an entrepreneurial venture. Source: National Business Education Association standards.

· The learner will be able to describe how cultural differences, export/import opportunities, and current trends in a global marketplace can affect an entrepreneurial venture. Source: National Business Education Association standards.

· The learner will be able to describe how ethics, government, and different forms of business ownership affect the entrepreneurial venture. Source: National Business Education Association standards.

· The learner will be able to develop a business plan. Source: National Business Education Association standards.

· The learner will be able to understand the use of the principles of justice and human dignity in identifying forms of conduct as right or wrong, and as tolerable or intolerable. They will distinguish toleration from respect and assess alternatives for addressing, through law, policy, and personal engagement, persistent but intolerable conditions, circumstances, practices, and behavior. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 11.

· The learner will be able to understand geographic factors in economic development. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 14.

· The learner will be able to name, define, and use correctly the common terms used to discuss a national economy, relating them to historical and contemporary events. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 19.

· The learner will be able to describe differences among national economies. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 19.

· The learner will be able to describe factors affecting the behavior of a market. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 19.

· The learner will be able to understand that interaction between buyers and sellers can affect market prices and allocation of scarce goods and services. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 19.

· The learner will be able to name, define, and use correctly the common terms used to discuss contemporary economics. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 19.

· The learner will be able to identify elements of production, distribution, and consumption. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 21.

· The learner will be able to explain relations among production, distribution, and consumption. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 21.

· The learner will be able to trace relations among sectors of an economy. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 21.

· The learner will be able to understand that changes in supply or demand cause prices to change; in turn, buyers and sellers adjust their purchase and sales decisions. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 21.

· The learner will be able to explain how monopolies work and how they differ from competitive markets. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 21.

· The learner will be able to explain cost-benefit analysis. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 22.

· The learner will be able to explain marginal cost-benefit analysis, whereby effective decisions are made by comparing the additional costs of alternatives with the additional benefits. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 22.

· The learner will be able to understand the basics of running a business. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 22.

· The learner will be able to describe the new industries, manufacturing techniques, and lending practices of the early 20^th century. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 23.

· The learner will be able to understand how economic systems can combine elements of free markets and government regulation. Source: Massachusetts Department of Education History and Social Sciences Curriculum Frameworks. Section IX, p. 27.

CURRICULUM GUIDE FOR FINANCIAL MATH

· The learner will be able to complete cash receipts records, cash payments records, and checkbook records.

· The learner will be able to prepare bank reconciliation statements.

· The learner will be able to find gross pay for hourly and salaried workers.

· The learner will be able to find average pay.

· The learner will be able to figure regular and overtime hours worked from a time card.

· The learner will be able to figure gross pay for regular-time work, overtime work, and for piecework.

· The learner will be able to calculate with fractions and mixed numbers.

· The learner will be able to solve problems using ratios and proportions.

· The learner will be able to add, subtract, multiply, and divide decimals.

· The learner will be able to change decimals, fractions, and percents from one form to another.

· The learner will be able to figure net pay and deductions, such as withholding and social security taxes.

· The learner will be able to find straight and graduated commissions and net proceeds.

· The learner will be able to recall the common metric units for length, area, capacity, and weight.

· The learner will be able to convert from one metric unit to another.